Field help:
(2020)
Wage share, machine and travel costs
Enter the wage shares, machine and travel costs, including the value-added tax payable on them, that you have incurred in connection with the provision of tradesmen's services in your household.
Note: Customers are generally entitled to receive an invoice that indicates the wage share separately. If the wage share is not shown separately on your invoice because the invoice amount does not include material costs, please enter the same amount in both fields ("invoice amount" and "wage share, machine and travel costs").
Important: Only the expenses for wage shares, machine and travel costs lead to a tax reduction. Expenses for the material used or for delivered goods are not eligible for tax relief.
Work performed by tradespeople as part of a new build also does not qualify for tax relief. This includes all construction measures which are incurred in connection with the construction of a household up until its completion.
In order to receive tax relief, you must adhere to one particular condition: you must have an invoice issued to you by the service provider and you may only pay this invoice by bank transfer to their account. Avoid cash payments! A receipt for cash payments is not sufficient!
Although you do not need to enclose your bank account statement with your tax return, the tax office is entitled to request that you submit it, if there is any doubt. Amounts paid by standing order, direct debit authorisation or online banking will be recognised together with the account statement.
As a tenant/apartment owner you will receive an annual service charge/building management fees statement. You can also apply for tax relief on the expenses for work performed by tradespeople included therein. As proof, you will receive a statement from the landlord or the property management company about the amount incurred for work performed by tradespeople.
